IRS Can Deny or Revoke Passports of Those With Severe Tax Debt

Under the Fixing America’s Surface Transportation (FAST) Act, a little-noticed highway spending measure, the U.S. Internal Revenue Service (IRS) can deny, revoke or limit a passport if you have a seriously delinquent tax debt exceeding $50,000, barring a special exception. For this purpose, a “seriously delinquent tax debt” is one in which a (1) a notice of federal tax lien has been filed and all administrative remedies under Section 6320 have lapsed or been exhausted or (2) a levy has been issued. Read more at CPA Practice Advisor.